Indian Stamp Act 1899 By Professional

The Indian Stamp Act, 1899 – By Professional (2025 Edition) is a comprehensive and up-to-date legal reference that presents the full text of the Indian Stamp Act, meticulously updated with the latest amendments, notifications, and relevant judicial interpretations as of 2025. This edition is specially designed for legal professionals, students, government officers, and academicians who need a clear understanding of the law governing stamp duties on instruments in India.

Key Features:

• Full and updated text of the Indian Stamp Act, 1899
• Incorporates all recent amendments, including state-specific changes up to 2025
• Annotations and commentary for better comprehension of complex provisions
• Useful references to relevant case law and judicial precedents
• Easy-to-navigate formatting for quick reference and clarity

This edition serves as a reliable guide for practitioners and learners alike, offering essential insights into the scope, application, and implications of the stamp duty regime in India.

Table of Contents

1. Preface to the 2025 Edition
   • About this Edition
   • Key Updates and Amendments
   • Scope and Utility of the Act
2. Introduction to the Indian Stamp Act, 1899
   • Historical Background
   • Purpose and Objectives
   • Structure of the Act
   • Applicability and Jurisdiction
   • Key Definitions and Terms
3. Text of the Indian Stamp Act, 1899 (as amended up to 2025)
   • Chapter I: Preliminary
   • Chapter II: Duties on Instruments
   • Chapter III: Adjudication as to Stamps
   • Chapter IV: Instruments Not Duly Stamped
   • Chapter V: Allowances for Stamps in Certain Cases
   • Chapter VI: Reference and Revision
   • Chapter VII: Criminal Offences and Procedure
   • Chapter VIII: Supplemental Provisions
   • Schedules (including Schedule I – Stamp Duty rates)
4. State Amendments
   • Maharashtra
   • Gujarat
   • Tamil Nadu
   • Delhi
   • West Bengal
   • Other States (as applicable)
5. Rules and Notifications
   • Central Rules
   • Selected State Rules
   • Recent Notifications (up to 2025)
6. Judicial Pronouncements and Case Law Digest
   • Landmark Judgments
   • Recent Supreme Court and High Court Cases
   • Interpretation of Key Provisions
7. Practical Aspects and Compliance
   • How to Determine the Proper Stamp Duty
   • Adjudication Process
   • E-Stamping and Online Compliance
   • Penalties and Remedies
   • Refund and Remission of Duties
8. FAQs and Expert Commentary
   • Commonly Asked Questions
   • Expert Notes and Practice Tips
   • Common Errors and How to Avoid Them
9. Annexures
   • Sample Formats of Commonly Used Instruments
   • List of Authorities under the Act
   • Contact Details for State Stamp Offices
   • Useful Legal Forms
10. Subject Index